The Ministry of Finance is preparing large-scale changes to the Law on Excise Duties and Tax Warehouses, which will drastically tighten control over homemade alcohol. According to the new texts, the storage of foreign homemade brandy, as well as its import into commercial establishments and offices, will be punished with serious financial sanctions, writes the newspaper "Trud".
In parallel, new tax breaks for parents are being introduced, coming into effect from the beginning of 2027.
End of gifted brandy
The new texts provide for a ban on the possession of homemade brandy by people other than the person who paid the excise duty for its distillation and his family. In practice, this means that giving homemade alcohol to neighbors and friends as gifts is criminalized.
By law, each family is currently entitled to brew up to 30 liters of brandy per year for personal consumption. The excise tax on it is preferential - 281.21 euros per hectoliter of pure alcohol, which is equivalent to 1.12 euros per liter of 40-proof drink. With the planned changes, the mere possession of brandy brewed by a person outside the family becomes a violation. The envisaged fine is double the amount of the excise tax due, but not less than 1,000 euros. In the event of a repeated violation, the penalty increases to a minimum of 2,000 euros.
An absolute ban is also being introduced on the storage of homemade brandy in commercial establishments, restaurants, offices and production premises, even if it is intended for the owner's personal consumption. When illegal alcohol is discovered in such establishments, customs officers will impose fines of at least 2,000 euros, which in case of a repeat offense will reach 4,000 euros.
Hunt for illegal online traders
The "Customs" Agency will receive serious powers to control the Internet. Ads for the sale of homemade brandy on social networks and mobile messaging applications will be explicitly prohibited. Violators will be punished with fines of 250 to 750 euros, and companies - from 500 to 1,500 euros.
The Director of the "Customs" Agency will be able to demand the temporary blocking of sites and user profiles publishing such ads. Customs officers will also have the right to carry out undercover control purchases. If the goods are sent by courier with cash on delivery and a violation is detected, the shipment is confiscated, and the return costs are at the expense of the sender.
Tax relief for parents
In addition to sanctions, the Ministry of Finance is also preparing incentives through amendments to the Personal Income Tax Act. From the beginning of 2027, one of the parents will be able to reduce his annual taxable income by up to 2,000 euros for expenses related to health, education and sports services for one child.
This will reduce the actual tax due by up to 200 euros for one child, up to 400 euros for two and up to 600 euros for three or more children. The relief will apply to the purchase of equipment, sports goods, visits to the dentist, private lessons and language courses. The condition is that the parent requests an invoice and keeps a document for payment (a fiscal receipt or bank statement). The rule will also be valid for goods purchased from other countries in the European Union.
Stricter fines and deadline for NRA
The bill also provides for an update of the administrative fines, which will now be fixed directly in euros. The fine for failure to file an annual tax return on time, which until now was equal to about 255 euros, is increased to 500 euros. If the return contains hidden data, the fine jumps to 1,000 euros.
At the same time, the National Revenue Agency reminds that individuals and legal entities have until September 30 to file corrective tax returns for their income from the previous year. Corrections can be made online using a personal identification code (PIK) or an electronic signature. The NRA is already sending warning emails to citizens who have detected a discrepancy between their declared income and the actual fees, subsidies or revenues from online sales.